I
118THCONGRESS
1
STSESSION H. R. 109
To amend the Internal Revenue Code of 1986 to allow an above-the-line
deduction for health insurance premiums.
IN THE HOUSE OF REPRESENTATIVES
JANUARY9, 2023
Mr. B
IGGSintroduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow an
above-the-line deduction for health insurance premiums.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. DEDUCTION FOR HEALTH INSURANCE PRE-3
MIUMS. 4
(a) I
NGENERAL.—Part VII of subchapter B of chap-5
ter 1 of the Internal Revenue Code of 1986 is amended 6
by redesignating section 224 as section 225 and by insert-7
ing after section 223 the following new section: 8
VerDate Sep 11 2014 04:14 Jan 14, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H109.IH H109
pbinns on DSKJLVW7X2PROD with $$_JOB 2
•HR 109 IH
‘‘SEC. 224. DEDUCTION FOR HEALTH INSURANCE PRE-1
MIUMS. 2
‘‘In the case of an individual, there shall be allowed 3
as a deduction for the taxable year amounts paid by the 4
taxpayer for insurance which constitutes medical care (as 5
defined in section 213(d)) for the taxpayer and the tax-6
payer’s spouse and dependents. No amount allowed as a 7
deduction under the preceding sentence shall be taken into 8
account in determining any deduction or credit otherwise 9
allowable to the taxpayer (or any other taxpayer) under 10
this chapter.’’. 11
(b) D
EDUCTIONALLOWEDWHETHER ORNOTINDI-12
VIDUALITEMIZESOTHERDEDUCTIONS.—Subsection (a) 13
of section 62 of such Code is amended by inserting before 14
the last sentence at the end the following new paragraph: 15
‘‘(22) D
EDUCTION FOR HEALTH INSURANCE 16
PREMIUMS.—The deduction allowed by section 17
224.’’. 18
(c) C
LERICALAMENDMENT.—The table of sections 19
for part VII of subchapter B of chapter 1 of such Code 20
is amended by redesignating the item relating to section 21
224 as an item relating to section 225 and by inserting 22
after the item relating to section 223 the following new 23
item: 24
‘‘Sec. 224. Deduction for health insurance premiums.’’.
VerDate Sep 11 2014 04:14 Jan 14, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6211 E:\BILLS\H109.IH H109
pbinns on DSKJLVW7X2PROD with $$_JOB 3
•HR 109 IH
(d) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to taxable years beginning after 2
December 31, 2022. 3
Æ
VerDate Sep 11 2014 04:14 Jan 14, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H109.IH H109
pbinns on DSKJLVW7X2PROD with $$_JOB